Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 83 for “"Financial reports"”.
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Automatic Summarization of Financial Reports
… Companies and corporations publish several financial reports and disclosures every year to meet the requirements and needs of law enforcement entities, analysts, customers, and stakeholders. Processing these materials requires a tremendous amount of time and manual labor, especially with the …
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Revisiting Fraud Detection From The Language Of Financial Reports
Financial statement fraud has well-documented adverse effects on investors and the broader economy. The seriousness of this issue has emphasized the necessity for advanced detection methods, and one promising approach is utilizing machine learning to analyze qualitative disclosures in corporate …
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The information content of interim financial reports: U.K. evidence
… whether the public release of interim financial reports in the United Kingdom conveys information that affects share prices. The major objective for reporting the financial affairs of business enterprises is assumed to be the provision of information to help investors make investment …
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Users and accounting information preferences of government department financial reports
… to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in …
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A review of disclosure in the annual financial reports of life insurance companies in South Africa
… life insurance companies has renewed interest in financial reporting by these companies. There has been little development in guidance on reporting for long term insurers in South Africa since 1994 when AC121 "Disclosure in the Financial Statements of Long-Term Insurers" was published. South …
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The effects of accounting reports on loan officers: an experiment
This experiment examines the effects of financial reporting bases (GAAP and income tax) and service levels offered by external accountants (audits and reviews) on loan officers. The effects are measured using a loan approval decision and four perceptions: (1) appropriate interest premium, (2) …
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Government Accounting and Performance Reports in the United Arab Emirates
During the last three decades, financial reporting, performance measurement and accountability for the use of resources by the public sector have received a great deal of attention in numerous countries, especially in the developed world. This study is concerned with exploring these issues in the …
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The quality of financial information in the extractive industries: a value relevance analysis
… and matching concepts) to the preparation of financial statements in the industry. The International Accounting Standards Board (2010) states that the objective of general purpose financial statements is to provide useful financial information to assist the capital allocation decisions of …
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The Impact of "AAOIFI" Standards on the Financial Reporting of Islamic Banks: Evidence from Bahrain
… the appearance and rapid expansion of Islamic financial institutions operating both inside and outside the Islamic world. Islamic financial organisations are now operating in Western countries such as the UK, the US as well as most Islamic countries. The establishment of Islamic banks …
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Sustainability and triple bottom line reporting in the banking industry
… statement reflects disclosures in the annual financial reports of organisations on the triple bottom line which are of a voluntary nature. The quality of the triple bottom line reporting has remained fairly low and rarely covers those aspects that are more sensitive to sustainable development, …
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A computer program model for budgeting intercollegiate athletic scholarships
… by the University Office of Scholarships and Financial Aid. The athletic business manager was not actively involved in this procedure. The athletic business manager is the individual directly accessible to the financial figures of an athletic department. The process of approving and awarding …
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Extraction of ontology and semantic web information from online business reports
… within unstructured text of online business reports. Using CAINES provides more relevant results than manual searching or standard keyword searching. Over most extraction systems, CAINES extensively uses information extraction from natural language, Key Words in Context (KWIC), and semantic …
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Financial reporting disclosure on the internet: an international perspective
… study was to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information. Currently, the levels of disclosure vary widely between companies within countries and …
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The impact of adopting IFRS on profitability and stock performance in listed firms at Abu Dhabi and Dubai stock exchanges
… the main impact of adopting the International Financial Report Standards (IFRSs) on the users of financial reports in both the Dubai Financial Market (DFM) and the Abu Dhabi stock exchange (ADX). The study has also examined the impact of adopting the ·IFRS on profitability of firms and stock …
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An investigation of financial performance and accounting practice at TransNamib Holdings Limited
… overall aim of this study was to investigate the financial performance and accounting practice at TransNamib Holdings Limited. To achieve this aim, this case study had the following specific objectives formulated: to investigate factors that influence financial performance by performing an …
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Inflation accounting in developing countries : the case of Iraq
… concerned with how to account for inflation, in financial reports within the industrial sector. The study aims to recommend an inflation accounting approach which will provide government and managements with information required for decision-making and control. Iraq has been chosen as an example …
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The impact of COVID-19 on earnings management: evidence from South Africa
… reporting standards and thus the quality of financial reports, investors seeking to value companies accurately, and regulators of financial statements concerned with the quality of financial reports in South Africa, such as the JSE and the South African Institute of Chartered Accountants.
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Effects of Capital Structure on Company Performance, A Perspective of Small Cap Companies In South Africa
… and short-term debt) and the dependent variable (financial performance which was measured using: 1. return on assets (ROA); 2. return on equity (ROE); and 3. gross profit (GP) margin). The study used secondary data from financial reports of small cap SMEs listed on the JSE’s AltX. The data …
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